HERRICK v. COMMISSIONER

Docket No. 2838-73.

63 T.C. 562 (1975)

JOHN W. HERRICK AND MARY M. HERRICK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 27, 1975.


Attorney(s) appearing for the Case

John W. Herrick, pro se.

Douglas R. Fortney, for the respondent.


SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1969 in the amount of $15,937.92. The issues for decision are (1) whether petitioners are entitled to deduct as ordinary and necessary business expenses for the calendar year 1969 amounts advanced to the clients of one of the petitioners in connection with handling workmen's compensation and personal injury cases on their behalf, and (2) whether petitioners...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases